Proceedings of the 2016 Global Conference on Business, Management and Entrepreneurship

Financial and Non Financial Factors that Influence the Implementation of IFRS

Authors
Icih Icih, Siti Rodiah Qolbiah
Corresponding Author
Icih Icih
Available Online August 2016.
DOI
https://doi.org/10.2991/gcbme-16.2016.19How to use a DOI?
Keywords
IFRS, Out Finance, Foreign Revenue, Power Distance
Abstract
Benefits of IFRS adoption by Indonesia has increased credibility, usefulness and comparability of financial reporting . In fact, the adoption of IFRS, many obstacles. This research aims to determine the financial and non financial factors that affect the implementation of IFRS on 8 companies in Property and Real Estate companies listed in Indonesia Stock Exchange 2010-2013. Financial factors examined in this study are out finance (out debt and out equity), leverage (LEV), foreign revenue (FREV), and size (SZ) . Non financial factors are issue, power distance (PD), and size of public accountant firm(PA).Methods of observation in this study using descriptive statistics with quantitative methods. Sampling selection method used is purposive sampling, The analysis technique used is the technique of multiple regression using SPSS version 20 software. Based on the results of multiple regression test, results showed that partially out debt, out equity, size, and size of public accountant firm does not affect the implementation of the IFRS, while leverage, issue, foreign revenue, power distance affect the implementation of IFRS. Simultaneously variables out finance, leverage, issue, foreign revenue, size, size of public accountant firm and power distance affect the implementation of IFRS.
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Proceedings
2016 Global Conference on Business, Management and Entrepreneurship
Part of series
Advances in Economics, Business and Management Research
Publication Date
August 2016
ISBN
978-94-6252-268-8
ISSN
2352-5428
DOI
https://doi.org/10.2991/gcbme-16.2016.19How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Icih Icih
AU  - Siti Rodiah Qolbiah
PY  - 2016/08
DA  - 2016/08
TI  - Financial and Non Financial Factors that Influence the Implementation of IFRS
BT  - 2016 Global Conference on Business, Management and Entrepreneurship
PB  - Atlantis Press
SN  - 2352-5428
UR  - https://doi.org/10.2991/gcbme-16.2016.19
DO  - https://doi.org/10.2991/gcbme-16.2016.19
ID  - Icih2016/08
ER  -